WFTRA’s Individual Income Tax Provisions — footnotes

¹ P.L. 108-311.

² See Secs. 2(b)(1)(A)(i), 32(c)(3)(A) and 21(e)(5).

³ See Sec. 24(d)(1)(B)(i).

⁴ See Sec. 1(f)(8).

⁵ See Sec. 1(i)(1)(B).

⁶ See Sec. 1(i)(1)(C).

⁷ See the National Taxpayer Advocate’s Report, IRS Pub. 2103 (12/31/03).